After you file your complaint:

Exchange of information with Appellant and Assessor

Notice of Assessment Review

Assessment Review Board Hearing·

Notice of Decision

If you don't accept the Assessment Review Board Decision you can take your appeal to the Court of Queen's Bench. In order for the Court of Queen's Bench of Alberta to hear an appeal of an assessment review board decision, the appellant must first file an application for "Leave of Appeal" with the County. Your application will need to clearly demonstrate that an error or a question of law or jurisdiction has been made by the board. The application must be accompanied with a copy of the written decision of the board and any supporting evidence that relates to the error of a question of law or jurisdiction.

Farmland

Farmland property is assessed on the basis of it productivity.· The productive value of farmland is determined using a process that sets a value for the best soils, and then makes adjustments for less-than optimum conditions such as stones, the prescense of sloughs, or topography not conductive to farming practices.

There is four factors into value of farmland property:

Agricultural land - Land that is used for farming operations.

Residences- The residence is assessed at its market value.·· The assessment of each residence located on farmland may be fully or partially exempt from property tax, depending on the total value of the land in a ratepayers farm unit.· Farm Unit is made up all the farmland that the ratepayer may own.

Farm Buildings-·A farm building is any improvement, other than a residence, that is used for farming operations.· Farm buildings are exempt from assessment in rural municipalities.· In urban municipalities, farm buildings are assessed and then exempted from property tax to a level of 50 percent from both municipal and provincial education tax.

Residential Site·- The residential site is three acres of land surrounding the residence. These three acres are assessed using a market-value-based assessment, as if the three-acres site was a separate parcel of land.

Machinery and Equipment

Comprises of equipment such as underground tanks, separators, compressors. These items are in compressor stations, battery sites etc.

Railway property

The assessed value of railway property is based on a fixed dollar amount per kilometre, based on the annual tonnage transported on the railway right-of-way.

Linear Property

Linear property is assessed using regulated rates and depreciation which applies specifically to these property class.· Each year the power portion of linear property assessment declines in accordance with the regulated depreciation schedules.· Linear property assessments are completed by the Municipal Affairs - Industrial Branch Power & Pipeline.· Their information is based off the EUB Records and reported information from the Oil Companies.· Complaints or changes must be directed to the Industrial Branch.· You can contact the Industrial Branch at:Phone - Rite Number 310-0000 (780) 427-2345FAX - (780) 422-8302email
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